The SEC Filing Review Process: A Survey and Future Research Opportunities*

Lauren M. Cunningham · Jacob Justus Leidner

59 citations0/0 files storedContemporary Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

ABSTRACT As part of its goal to monitor and enhance the quality of information available to investors, the SEC reviews companies' filings to ensure compliance with applicable financial reporting and disclosure requirements. Increased public interest and the substantial costs for both the SEC in reviewing and the companies in responding have led to a rapidly growing body of accounting literature that examines the filing review process. We survey and comment on 80 published and unpublished academic research papers in this literature and identify significant gaps that future research should address. We also summarize the institutional features of the filing review process, aiming to inform future academic studies. Our survey should be of interest to both academics and market participants evaluating the effectiveness and efficiency of the filing review process.

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References

2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2014A review of archival auditing research 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 2013Mandatory IFRS reporting and changes in enforcement 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases 2015Understanding Audit Quality: Insights from Audit Professionals and Investors 2013A new measure of accounting quality 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation

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